Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Vol. 6 No. 1 (2020): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)

FAKTOR-FAKTOR PENENTU KEBIJAKAN DEVIDEN PADA PERUSAHAAN YANG TERINDEKS SAHAM SYARIAH INDONESIA

Frieska Kirana Dewi (Unknown)
Eriana Kartadjumena (Unknown)



Article Info

Publish Date
29 Sep 2020

Abstract

This research aims to investigate the influence of managerial ownership, profitability and investment opportunity set on dividend payout ratio for the companies that listed in the Indonesia Islamic Stock Index. The proxies consist are the level of insider ownership, return on equity, the market value equity to book value equity, and dividend payout ratio. The data are gained from the 260 financial statement of 52 companies that listed in the Indonesia Islamic Stock Index from period 2012 to 2016. The results showed that simultaneously the insider ownership, return on equity, and investment opportunities set have significant influence on the dividend payout ratio. In partially, the result showed that only investment opportunity set has a significant negative influence on the dividend payout ratio.Peneliti

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Journal Info

Abbrev

jabe

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Ini adalah jurnal peer-review yang diterbitkan pada tahun2018 oleh Program Studi AkuntansiUniversitas Widyatama, Indonesia. Jurnal Akuntansi Bisnis dan Ekonomi diterbitkan dua kali setahun mulai April hingga Agustus dan September hingga Maret. Cakupan jurnal ini mencakup, meskipun tidak terbatas ...